One-hundred-and-seventy undergraduates at a large southeastern university completed a confidential anonymous 23 item questionnaire designed to assess the prevalence, attitudes, and sex differences of involvement in a "friends with benefits" (FWB) relationship (non romantic friends who also have a sexual relationship). Almost sixty percent of both women and men reported current involvement in a FWB relationship. Women and men differed significantly in their conception of the FWB relationship. Women tended to view the relationship as more involved and emotional with the emphasis on friends while men tended to view the relationship as more casual with an emphasis on benefits (sexual).